Two-Stage ABC for Manufacturing Vollrath Manufacturing, a division of The Vollrath Company, manufactures restaurant equipment. Assume the company has determined the following activity cost pools and cost driver levels for the year: Activity Cost Pool Activity Cost Activity Cost Driver Machine setup $ 750,000 18,750 setup hours Material handling 121,600 3,800 tons of materials Machine operation 552,500 16,250 machine hours The following data are for the production of single batches of two products, Equipment Stands and Charbroilers during the month of August: Equipment Stands Charbroilers Units produced 100 50 Machine hours 8 25 Direct labor hours 400 1,200 Direct labor cost $ 10,000 $ 30,000 Direct materials cost $ 48,000 $ 125,000 Tons of materials 4 14 Setup hours 6 36 Determine the unit costs of Equipment Stands and Charbroilers using ABC. (Round answers to the nearest cent.) Equipment Stands $Answer 0 Charbroilers $Answer 0